Research On The Causes And Countermeasures Of Accounting Fraud Of Listed Companies In China

As China's accession to the WTO, its capital market and currency market will be in line with international standards progressively. As a new securities market, Chinese securities market has a great progress for more than ten years. People will make policy in loan and investment, according to the operating business performance and financial situation. However, no matter domestic or foreign, the phenomenon that enterprises make false accounting information has been in an endless stream in recent years and the phenomenon has been a word's problem, beyond the boundary of countries. Not only did it lead to the collapse of the prices of company shares, the great losses of the investors, but also the company itself suffered a lot from it, whether bankrupting or landing in a predicament, especially destroying the reputation built for few decades. So how to avoid false information has been a problem that makes all accounting in the world pays more attention to. Though practice circle and theory circle have studied the question a lot and give supervision of the question in our country , and have put forward the train of thought of the settlement and countermeasure in different angles, however, as public company, the anticipated interest goals of the persons who are correlated with the interests of listed company are extremely complicated, which determined the behavior and mechanism that they take part in making false accounting or giving supervision are different. Therefore, we should make variety administration tactics using the game theory from several bodies' view in order to excavate the root of accounting fraud, and then, provide the reference for governments to make right measures.This article precedes from the present situation of our listed companies to analysis the causes and its harm of accounting fraud. Then try to find its root and the mechanism theoretically. When analysis in theory, we mainly consider in detail the benefit -correlates' condition, such as the managers of listed company, redistricted accounts and the government. In order to avoid discussing pure theoretically, this article also uses the correlation data and quantitative analysis through the establishment tripartite gambling model. When solve the question we proposed countermeasure according to the causal relationship. The full text uses the qualitative method and the comprehensive analytic method, unifies the data analysis and the logical inference, which will be more scientific and rational.This article try to have the innovation in following several aspects: (1) this article summarized the behavior of the various benefits correlation side, to point out that the direct and basic cause is that their benefit is bigger than cost. When proposed countermeasure, based on the predecessor studies earnestly combs with the reorganization foundation, we give measures from various benefits correlation side to discover not only takes stopgap measures but also the measure with permanent effects, thus enhances the validity of accountant supervising.(2) To go on quantity analysis, I overcame the predecessor only to choose the two--sides analyzed, but let the supervising and managing department have a game theory, constructed a tripartite gambling model, thus the analysis will be more persuasive.